本研究探討董事會性別多元化與企業策略特殊性之關聯性研究。過去女性董事相關研究多聚焦於公司治理、企業績效與社會責任，較少探討女性董事是否會影響企業策略選擇。本文以 2018 年至 2024 年台灣上市上櫃公司為樣本，檢驗董事會中女性董事是否與企業採取有別於同業之策略配置有關。實證結果顯示，設有女性董事之公司，其策略特殊性較高；進一步以女性董事比例作為替代衡量方式後，結果仍維持一致。橫斷面分析亦顯示，此一正向關聯在產品市場競爭較激烈及董事會規模較小之公司中較為明顯。整體而言，本研究將女性董事之影響延伸至企業策略層面，補充董事會性別多元化與策略特殊性之相關文獻。

This study examines the association between female directors and corporate strategic uniqueness using Taiwanese listed and over-the-counter firms from 2018 to 2024. Based on 11,482 firm-year observations, this study investigates whether board gender diversity influences firms' strategic distinctiveness. The empirical results indicate that firms with female directors exhibit significantly higher levels of strategic uniqueness than firms without female directors. The findings remain robust when the proportion of female directors is employed as an alternative measure. Additional analyses reveal that the positive association is more pronounced among firms operating in highly competitive product markets and those with relatively smaller boards. Overall, the findings suggest that female directors enrich board deliberations by introducing diverse perspectives and improving strategic decision-making, thereby encouraging firms to adopt more distinctive strategic configurations.

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